Nittany Company uses a periodic inventory system. At the end of the annual accounting period, December $31$ of the current year, the accounting records provided the following information for product $1$:

$\backslash$table$[[,$Units,$\backslash$table$[[$Unit$],[$Cost$]]],[\backslash$table$[[$Inventory$,$ December $31,$ prior year$],[$For the current year:$]],1,820,$$$7$